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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
Updated
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Case records: responsible offices: transfer of 100 or more cases in CT processing office (Action Guide)

To transfer 100 or more cases from one CT processing office to another, consider steps 1 - 10 below. The guide is presented as follows.

Create transfer list Steps 1 - 2
   
CDIO COTAX initial action Steps 3 - 5
Exception list worked Steps 6 - 8
CDIO COTAX final action Steps 9 - 10

Create transfer list

| 1. | Use an Excel spreadsheet to list the 10 digit taxpayer references (UTRs) of the cases you want to transfer. Make sure you protect the spreadsheet in accordance with HMRC security guidelines.  | || | 2. | (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Your email should show: | |   | * the MUID of your office * the MUID of the office to which you want to transfer the records * contact details of the relevant person in your office * contact details of a person in the office to which the records are being transferred * whether or not you require forms CT210 to be issued to all the companies whose records are being transferred or none of them * when you want the records transferred. Please remember that CDIO COTAX need some time to make arrangements for the transfer. |

CDIO COTAX initial action

| 3. | A member of the CDIO COTAX team will contact you to agree a date of transfer. | || | 4. | CDIO COTAX will identify any ineligible taxpayer reference numbers in the spreadsheet, such as: | |   | * duplicates UTRs * incorrect UTRs * UTRs not owned by your office * cases where the ‘enquiry in progress ‘signal set to ‘Y’. | | 5. | After the report is run, CDIO COTAX will contact you. | |   | * If they tell you no exceptions were found, go to step 9 | |   | * If they tell you one or more exceptions were found, they will send you a report listing the ineligible taxpayer reference number or numbers and guidance on what action to take. |

Exception list worked

6. When you receive the report, follow the guidance and correct the list.
   
7. You can add new taxpayer references at this stage, but you should make sure that the UTRs are correct and are owned by your office.
8. Send the final list back to CDIO COTAX, protecting it in accordance with HMRC security guidelines.

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CDIO COTAX final action

9. CDIO COTAX will arrange for the records to be transferred.
   
10. CDIO COTAX will send you a list of the cases that have been successfully transferred and tell you if there are any further exceptions.